The taxes imposed by this chapter shall be collected by the recorder of deeds through the sale of revenue stamps. The recorder of deeds may sell the revenue stamps at a rate of twenty five cents ($0.25) per five hundred dollars ($500.00) of value or fraction thereof. Except as provided in subsections 2-5-2A2 and B3 of this chapter, no deed shall be accepted for filing by the recorder of deeds unless the county revenue stamps in the required amount have been purchased from the recorder of deeds. Such revenue stamps shall be affixed to the deed by the recorder of deeds either before or after recording as requested by the grantee. A person using or affixing a revenue stamp shall cancel it and so deface it as to render it unfit for reuse by marking it with his initials and the day, month, and year when the affixing occurs. Such markings shall be made by writing or stamping in indelible ink or by perforating with a machine or punch. However, the revenue stamp shall not be so defaced as to prevent ready determination of its denomination and genuineness. (1977 Code ch. 13 § 13-34; amd. 2009 Code)